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NY N021106




January 17, 2008

CLA-2-48:OT:RR:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4820.30.0040

Mr. Christopher Garcia
Kuehne & Nagel, Inc.
8200 Boggy Creek Road, #600
Orlando, FL 32824

RE: The tariff classification of folders from Mexico

Dear Mr. Garcia:

In your letter dated December 13, 2007 you requested a tariff classification ruling on behalf of your client, Esselte Corp.

Four samples were submitted with your letter. Sample 1, Item # 22100, is a “letter size” expanding manila folder which measures approximately 9 ½” x 12”. Sample 2, Item # 23200, is a “legal size” expanding manila folder which measures approximately 9 ½” x 14”. Both folders incorporate a thumb cut design to easily browse through the contained pages. Each style is designed with bottom and side gussets that are meant to expand with the width of the stored pages. Sample 3, Item # 438-366 is a pocket portfolio which contains an inside pocket on both sides of the folder. Sample 4, Item # 552-456, is similar to Item # 438-366 but also features a gusset with fasteners to attach papers in the center seam. Both styles have the added feature of die-cut slots to insert a business card on the inside left hand jacket cover.

The applicable subheading for the folders will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Binders (other than book covers), folders and file covers, other than looseleaf binders. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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